StacksVerified U.S. regulatory reference

27 CFR §771.85

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
A stenographic record shall be made of the testimony and proceedings, including stipulations, admissions of fact, and arguments of counsel in all proceedings. A transcript of the evidence and proceedings at the hearing shall be made in all cases.